A comparison of global surgery tariffs and the actual cost of bills at Hazrate Rasoole Akram educational and medical center

Table 6 The relationship between dependent quantitative and qualitative variables with the difference between global tariffs and cost bills in inpatient surgeries

Variable	Coefficient	Std. error	T	P > t
Operation room costs	1.813807	.3112659	5.83	0.000
Bed day costs	.0931373	.1097859	0.85	0.397
Surgeon’s fee	−.0819103	.0578948	−1.41	0.158
Nursing services	12.95004	2.235872	5.79	0.000
Anesthesia fee	.5926864	.061837	9.58	0.000
Costs of other services	.3273084	.0114789	28.51	0.000
Basic insurance organization
Public health insurance	−411,840.2	236,216.2	−1.74	0.082
Relief Committee, rural health services and foreigners	−526,569.1	309,867.6	−1.70	0.090
Armed Forces^a	−399,919.5	722,003.5	−0.55	0.580
Treatment Services for employees and other groups	−186,564.5	468,382	−0.40	0.691
Grouping the operation type
Gynecology	1,390,989	386,412.1	3.60	0.000
Ophthalmology	1,058,021	310,024.2	3.41	0.001
ENT	951,381.8	492,320.6	1.93	0.054
Urology, orthopedic, cardiac and neurology	46,669.77	484,491.7	.10	0.923

^aIn the section “basic insurance organization, social security insurance was used as the basis of regression, and in grouping the surgery type, general surgery was considered the basis of regression

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